{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-017842","form_type":"8-K","ticker":"POWW","cik":"0001015383","company_name":"Outdoor Holding Co","filed_at":"2025-07-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.131107+00:00","generated_at":"2026-05-18T09:24:23.845726+00:00","sec_items":["4.01","5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Outdoor Holding Company replaces auditor PKF with Withum; three directors not standing for re-election","bullets":["PKF replaced as auditor effective July 2, 2025, due to acquisition of its assets by Withum; PKF's reports had adverse opinion on internal controls for FY2024 and FY2025.","Withum Smith+Brown, PC appointed as new independent auditor for fiscal year ending March 31, 2026.","Directors Richard Childress, Randy Luth, and Russell Wallace not nominated for re-election at 2025 annual meeting; board size reduced from 6 to 5.","No disagreements with PKF or with departing directors on any matters relating to operations, policies, or practices."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-017842","json":"https://secwatch.observer/filing/0001641172-25-017842.json","markdown":"https://secwatch.observer/filing/0001641172-25-017842.md","text":"https://secwatch.observer/filing/0001641172-25-017842.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1015383/000164117225017842/0001641172-25-017842-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1015383/000164117225017842/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T09:24:23.845726+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"e16249ac3f978084956e7f1b2bf68659e0800b62","claim":"Outdoor Holding Co engaged Withum Smith+Brown, PC as its auditor.","evidence_excerpt":"on July 2, 2025, the Committee approved the engagement of Withum as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1015383/000164117225017842/0001641172-25-017842-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Withum Smith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"f6232f048aaa2cdd5c227cc18cd8db540c9172dc","claim":"Outdoor Holding Co dismissed Pannell Kerr Forster of Texas, P.C. as its auditor.","evidence_excerpt":"f Outdoor Holding Company (the “ Company ”) approved the replacement of Pannell Kerr Forster of Texas, P.C. (“ PKF ”) as the Company’s independent registered public accounting firm, due to the acquisition of certain assets of","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1015383/000164117225017842/0001641172-25-017842-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Pannell Kerr Forster of Texas, P.C."},{"label":"Successor","value":"Withum Smith+Brown, PC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}